0001| SENATE BILL 139 | 0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998 | 0003| INTRODUCED BY | 0004| BILLY J. MCKIBBEN | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| RELATING TO TAXATION; INCREASING THE RATE OF THE CIGARETTE | 0012| TAX; DISTRIBUTING ADDITIONAL REVENUES FOR SUPPORT OF CERTAIN | 0013| PROGRAMS; MAKING AN APPROPRIATION. | 0014| | 0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0016| Section 1. [NEW MATERIAL] CHILD HEALTH FUND CREATED-- | 0017| PURPOSE--ADMINISTRATION.--The "child health fund" is created | 0018| in the state treasury. The fund consists of cigarette tax | 0019| revenue as distributed pursuant to Section 7-1-6.11 NMSA 1978. | 0020| The fund shall be administered by the human services | 0021| department. Money in the fund shall be appropriated by the | 0022| legislature to the department to provide child health services | 0023| pursuant to the Child Health Act, if enacted into law by the | 0024| forty-third legislature. Money in the fund shall not revert | 0025| at the end of any fiscal year. | - 1 - 0001| Section 2. A new section of the Public Assistance Act is | 0002| enacted to read: | 0003| "[NEW MATERIAL] FUND CREATED--PURPOSE--ADMINISTRATION-- | 0004| APPROPRIATION.--The "medicaid services fund" is created in the | 0005| state treasury. The fund consists of cigarette tax revenue as | 0006| distributed pursuant to Section 7-1-6.11 NMSA 1978. The fund | 0007| shall be administered by the human services department. Money | 0008| in the fund shall be appropriated by the legislature to the | 0009| department to provide medical services to those medicaid | 0010| clients who were eligible for services as of July 1, 1997 in | 0011| part due to their income being no more than one hundred | 0012| eighty-five percent of the federal poverty level. Money in | 0013| the fund shall not revert at the end of any fiscal year." | 0014| Section 3. Section 7-1-6.11 NMSA 1978 (being Laws 1983, | 0015| Chapter 211, Section 16, as amended) is amended to read: | 0016| "7-1-6.11. DISTRIBUTIONS OF CIGARETTE TAXES.-- | 0017| A. A distribution pursuant to Section 7-1-6.1 NMSA | 0018| 1978 shall be made to the county and municipality recreational | 0019| fund in an amount equal to ~~[four and three-quarters]~~ two | 0020| and fifty-seven hundredths percent of the net receipts, | 0021| exclusive of penalties and interest, attributable to the | 0022| cigarette tax. | 0023| B. A distribution pursuant to Section 7-1-6.1 NMSA | 0024| 1978 shall be made to the county and municipal cigarette tax | 0025| fund in an amount equal to ~~[nine and one-half]~~ five and | - 2 - 0001| fourteen hundredths percent of the net receipts, exclusive of | 0002| penalties and interest, attributable to the cigarette tax. | 0003| C. A distribution pursuant to Section 7-1-6.1 NMSA | 0004| 1978 shall be made to the cancer center at the university of | 0005| New Mexico school of medicine in an amount equal to ~~[four and~~ | 0006| ~~three-quarters]~~ seven and sixteen hundredths percent of the | 0007| net receipts, exclusive of penalties and interest, | 0008| attributable to the cigarette tax. | 0009| D. A distribution pursuant to Section 7-1-6.1 NMSA | 0010| 1978 shall be made to the New Mexico finance authority in an | 0011| amount equal to ~~[seven and one-eighth]~~ three and eighty-six | 0012| hundredths percent of the net receipts, exclusive of | 0013| penalties and interest, attributable to the cigarette tax. | 0014| E. A distribution pursuant to Section 7-1-6.1 | 0015| NMSA 1978 shall be made to the medicaid services fund in an | 0016| amount equal to eleven and forty-seven hundredths percent of | 0017| the net receipts, exclusive of penalties and interest, | 0018| attributable to the cigarette tax. | 0019| F. Contigent upon passage of the Child Health Act | 0020| by the forty-third legislature, a distribution pursuant to | 0021| Section 7-1-6.1 NMSA 1978 shall be made to the child health | 0022| fund in an amount equal to twenty-nine and eighty-six | 0023| hundredths percent of the net receipts, exclusive of penalties | 0024| and interest, attributable to the cigarette tax." | 0025| Section 4. Section 7-12-3 NMSA 1978 (being Laws 1971, | - 3 - 0001| Chapter 77, Section 3, as amended) is amended to read: | 0002| "7-12-3. EXCISE TAX ON CIGARETTES--RATES.-- | 0003| A. For the privilege of selling, giving or | 0004| consuming cigarettes in New Mexico, there is levied an excise | 0005| tax at the rate of ~~[one and five hundredths cents ($.0105)]~~ | 0006| two and five-hundredths cents ($.0205) for each cigarette | 0007| sold, given or consumed in this state. | 0008| B. The tax imposed by this section shall be | 0009| referred to as the "cigarette tax"." | 0010| Section 5. EFFECTIVE DATES.-- | 0011| A. The effective date of the provisions of Section | 0012| 3 of this act is August 1, 1998. | 0013| B. The effective date of the provisions of | 0014| Sections 1, 2 and 4 of this act is July 1, 1998. | 0015| |